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Completing your return for newcomers

Most of the information you need to complete your 2024 Income Tax and Benefit Return is included in your income tax package. However, on this page, you will find other useful information to help you complete your return.

On this page

  1. Step 1 – Identification and other information

    The Canada Revenue Agency (CRA) needs your identification and other information to assess your tax return and calculate your goods and services tax/harmonized sales tax (GST/HST) credit, Canada Carbon Rebate (CCR) (depending on your province or territory of residence), advanced Canada workers benefit (ACWB) and any benefits you may be entitled to receive under the Canada child benefit (CCB).

    Residence information

    Enter the date that you became a resident of Canada for income tax purposes. For example, if you arrived in Canada and established significant residential ties on June 8, 2024, you will enter your date of entry on your return as "0608".

    If you requested a social insurance number (SIN) but have not yet received it and the deadline for filing your return is near, file your return without a SIN to avoid a possible late-filing penalty and interest charges. Attach a note to your paper return to let the CRA know why you did not enter your SIN.

    Note

    You will not be able to file online without a SIN.

    Your spouse's or common-law partner's information

    Their SIN

    Enter your spouse's or common-law partner's SIN if they have one. If not, leave the field blank.

    Net income from line 23600 of their return to claim certain credits (even if the amount is "0")

    Enter your spouse's or common-law partner's net world income for 2024 regardless of their residency status. Net world income is the net income from all sources inside and outside Canada.

    In the space under this line, enter your spouse's or common-law partner's net world income for the period that you were a resident of Canada.

    If your marital status changes and you are entitled to receive the CCB, GST/HST credit or CCR, you must tell the CRA by the end of the month following the month when your status changes. However, in the case of separation, do not notify the CRA until you have been separated for at least 90 days. To report a marital status change, call 1-800-387-1193 or send a completed Form RC65, Marital Status Change.

    Property you owned before you arrived in Canada

    If you owned certain property at the time that you immigrated to Canada, the CRA considers you to have sold the property and to have immediately reacquired it at a cost equal to the fair market value (FMV) on the date that you became a resident of Canada. This is a deemed disposition.

    Your property could include items such as shares, jewelry, paintings or a collection.

    Usually, the FMV is the highest dollar value that you can get for your property in a normal business transaction.

    You should keep a record of the FMV of your property on the date you arrived in Canada. The FMV will be your cost when you calculate your gain or loss from disposing of the property in the future.

    You dispose of your property when, for example:

    • You sell it
    • You give it away
    • It is destroyed or stolen

    For more information, see Guide T4037, Capital Gains.

    Unwinding a deemed disposition for returning residents

    If you ceased to be a resident of Canada after October 1, 1996, and you later re-establish Canadian residency for income tax purposes, you can elect to make an adjustment to the deemed dispositions that you reported when you emigrated from Canada. The CRA refers to this as an election to “unwind” a previous deemed disposition. For more information, refer to Dispositions of property for emigrants of Canada.

  2. Step 2 – Income

    Part of the year that you were a resident of Canada

    You have to report your world income (in Canadian dollars) for the part of the year that you were considered a resident of Canada. World income is income from all sources inside and outside Canada.

    In some cases, pension income from outside Canada may be exempt from tax in Canada due to a tax treaty, but you must still report the income on your return.

    You can deduct the exempt part of your income on line 25600 of your return.

    Part of the year that you were not a resident of Canada

    You have to report certain types of income that you earn in Canada. The most common types of income include:

    • income from employment in Canada or from business carried on in Canada
    • taxable capital gains from disposing of taxable Canadian property
    • taxable part of scholarships, bursaries, fellowships and research grants that you received from Canadian sources
    Note

    Do not include any gain or loss from disposing of taxable Canadian property or any income or loss from business carried on in Canada if that gain or income would be exempt from tax in Canada under a tax treaty. For more information about the disposition of taxable Canadian property, see Guide T4058, Non-Residents and Income Tax.

    If you are a protected person (including a refugee) and you received funds from a charitable organization such as a church group or an individual during the part of the year that you were not a resident of Canada, you generally do not have to report the amounts on your return. However, if a charitable organization hired you as an employee, the employment income you received is taxable.

  3. Step 3 – Deductions

    You may be able to reduce your income by claiming deductions that you may qualify for. The following deductions are some of the most common.

    Registered retirement savings plan contributions

    Generally, you cannot deduct contributions that you made to a registered retirement savings plan (RRSP) in 2024 if it is the first year that you will be filing a return in Canada.

    If you filed a return in Canada for any tax year from 1990 to 2023, you may be able to claim a deduction for RRSP contributions that you made in Canada for 2024. The CRA determines the maximum amount you can deduct based on certain types of income you earned in previous years.

    You can view your RRSP deduction limit online using My Account for Individuals.

    For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

    Pension income splitting

    If you and your spouse or common-law partner were residents of Canada on December 31, 2024, you can elect to split pension income that qualifies for the pension income amount (line 31400 of your return). To make this election, you and your spouse or common-law partner must complete and attach Form T1032, Joint Election to Split Pension Income, to your returns.

    First home savings account

    The first home savings account (FHSA) is a registered plan to help individuals save for their first home. Contributions to an FHSA are generally deductible and qualifying withdrawals made from an FHSA to purchase a qualifying home are tax-free. For more information about the FHSA, go to First Home Savings Account.

    Moving expenses

    Generally, you cannot deduct moving expenses incurred to move to Canada. However, there is an exception for individuals who came to Canada as full-time students enrolled in a post-secondary program at a university, college or other educational institution and received a taxable Canadian scholarship, bursary, fellowship or research grant for that educational institution. If you meet these criteria, you may be eligible to deduct your moving expenses.

    You cannot deduct moving expenses if your only income at the new location is scholarship, fellowship or bursary income that is entirely exempt from tax.

    For more information, see Form T1-M, Moving Expenses Deduction.

    Support payments

    If you make spousal or child support payments, you may be able to deduct the amounts that you paid, even if your former spouse or common-law partner does not live in Canada. For more information, see Guide P102, Support Payments.

  4. Step 4 – Additional deductions

    Treaty-exempt income

    Once you become a resident of Canada, you have to report your world income. World income is income from all sources inside and outside Canada. However, all or part of the income may be exempt from Canadian tax. This may be the case if Canada has a tax treaty with the country or region where you earned the income and there is a provision in the treaty preventing Canada from taxing the type of income that you received. You can deduct the exempt part of the income on line 25600 of your return.

    These tax treaties are designed to avoid double taxation for those who would otherwise have to pay tax in Canada and another country or region on the same income.

    Generally, tax treaties determine how much each country or region can tax your income. For more information about tax treaties, go to Tax treaties.

    If you are not sure if the applicable tax treaty contains a provision that makes your income from sources outside Canada exempt from tax in Canada, contact the CRA.

    Other deductions

    You may be able to claim other deductions. For more information, see the income tax package for the province or territory where you resided on December 31, 2024.

  5. Step 5 – Federal tax and credits

    Complete Step 5 of your return to calculate your federal tax and any federal credits that may apply to you.

    Federal non-refundable tax credits

    These credits reduce your federal tax owing. However, if the total of these credits is more than your federal tax owing, you will not get a refund for the difference.

    As a newcomer to Canada in 2024, you may be limited in the amount that you can claim for certain federal non-refundable tax credits for 2024.

    To determine the total amount you can claim, add the amount for each federal non-refundable tax credit that applies to the part of the year that you were a:

    • non-resident of Canada
    • resident of Canada

    The total amount that you can claim for each federal non-refundable tax credit cannot be more than the amount you could have claimed if you were a resident of Canada for the whole year.

    Part of the year that you were not a resident of Canada

    You can claim the following federal non-refundable tax credits (if applicable to you) if you are reporting Canadian-source income (as listed under Income) for the part of the year that you were not a resident of Canada:

    In addition, you can claim the remaining federal non-refundable tax credits in full if the Canadian-source income you are reporting for the part of the year that you were not a resident of Canada is 90% or more of your net world income for that part of the year.

    The total amount that you can claim for each federal non-refundable tax credit cannot be more than the amount that you could have claimed if you were a resident of Canada for the whole year.

    See the income tax package for the province or territory where you resided on December 31, 2024 for the remaining federal non-refundable tax credits.

    Notes

    If you are claiming full federal non-refundable tax credits, attach a note to your paper return stating your net world income (in Canadian dollars) for the part of the year that you were not a resident of Canada. Show the net income that you received from sources inside and outside Canada for that part of the year separately. The CRA cannot allow the full amount of these federal credits without this note.

    If you are filing your return electronically, provide your net world income and follow the instructions for claiming these credits using NETFILE certified software or provide it to your EFILE service provider.

    Part of the year that you were a resident of Canada

    You can claim the following federal non-refundable tax credits (if applicable to you) for the part of the year that you were a resident of Canada:

    In addition, you can claim the other remaining federal non-refundable tax credits (if applicable to you) based on the number of days that you were a resident of Canada in the year.

    Use the date that you arrived in Canada, entered in the "Residence information" area on page 1 of your return, to calculate the number of days that you were a resident of Canada.

    Example 1 - line 30000 of the return

    You arrived in Canada on May 6, 2024. Your net income between May 6 and December 31 was $50,000.

    You claim a basic personal amount of $10,298.36, calculated as follows:

    • 240 days in Canada
    • divided by 366 days in 2024
    • equalsResult
    • times by $15,705
    • equals$10,298.36

    You claim $10,298.36 on line 30000 of your return.

    Example 2 – line 30100 of the return

    You are 70 years old. You arrived in Canada on March 31, 2024. Your net income between March 31 and December 31, 2024, was $35,000. You can claim an age amount calculated as follows:

    1. Prorate the maximum age amount of $8,790.

      • 276 days in Canada
      • divided by 366 days in 2024
      • equalsResult
      • times by $8,790
      • equals$6,628.52 (A)

    2. Prorate the base income amount of $44,325

      • 276 days in Canada
      • divided by 366 days in 2024
      • equalsResult
      • times by $44,325
      • equals$33,425.41 (B)

    Since your net income is more than amount B, you must reduce amount A by 15% of the amount of your income that is more than the prorated base income amount (amount B), as follows:

    • $35,000
    • minus $33,425.41
    • equals$1,574.59 (excess amount)
    • multiply by 15%
    • equals$236.19 (C)

     

    The age amount that you can claim is amount A minus amount C:

    • $6,628.52
    • minus $236.19
    • equals$6,392.33

    You claim $6,392.33 on line 30100 of your return.

    Example 3 – line 30300 of the return

    You and your spouse arrived in Canada permanently on September 23, 2024. Your net income between September 23 and December 31 was $100,000 and your spouse's net income was $800 for the same period. You can claim a spouse or common-law partner amount calculated as follows:

    1. Prorate the maximum spouse or common-law partner amount of $15,705:

      • 100 days in Canada
      • divided by 366 days in 2024
      • equalsResult
      • times by $15,705
      • equals$4,290.98

    2. Subtract your spouse's or common-law partner's net income:

      • $4,290.98
      • minus $800.00
      • equals$3,490.98

    You claim $3,490.98 on line 30300 of your return.

    Federal foreign tax credits

    After you become a resident of Canada, you may receive income from the country or region where you used to live or from another country or region. This income may be subject to tax in Canada and the other country or region. This could happen if:

    • No tax treaty exists between Canada and the other country or region
    • There is no provision in the tax treaty that prevents Canada and the other country or region from taxing the type of income that you received

    If this is your situation, you may be able to reduce the amount of federal tax you have to pay in Canada by claiming a federal foreign tax credit for the foreign tax that you paid. For more information, see Form T2209, Federal Foreign Tax Credits.

    Your province or territory of residence may offer a similar credit. For more information, see the income tax package for the province or territory where you resided on December 31, 2024. If you were a resident of Quebec, see Revenu Québec's Guide to the Income Tax Return.

  6. Step 6 – Provincial or territorial tax and credits

    Provincial or territorial tax and credits

    In the year that you immigrated, you may have to pay tax to the province or territory where you lived on December 31, 2024.

    If you lived in Quebec on December 31, 2024, you can get information about filing a Revenu Québec Income Tax Return and calculating your provincial tax by contacting Revenu Québec.

    If you resided in another province or territory on December 31, 2024, see the income tax package for that province or territory for information about how to calculate your provincial or territorial tax using Form 428.

    Provincial or territorial non-refundable tax credits

    Similar to the amount of federal non-refundable tax credits that you can claim, as an immigrant, you may be limited in the amount you can claim in 2024 for certain provincial or territorial non-refundable tax credits.

    Generally, the rules for calculating your provincial or territorial non-refundable tax credits are the same as the rules for calculating your corresponding federal non-refundable tax credits. However, the amounts used to calculate most provincial or territorial non-refundable tax credits are different from the corresponding federal credits.

    Provincial or territorial tax credits

    Certain provinces and territories offer tax credits. For information on these credits and how to claim them, see the income tax package for the province or territory where you resided on December 31, 2024.

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